For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Founded in 1846, Washington, D.C.'s Smithsonian Institution is the world's largest museum and research center, with 19 museums and galleries, nine research facilities, and the National Zoological Park.